Court Allows Dealer To Correct Copy Of Stock Inventory Uploaded Along With Returns: Kerala High Court

The Kerala High Court has ruled in favor of Usha Bagri, a businesswoman who mistakenly uploaded the wrong closing stock inventory for her business, Krishna Granites & Ceramics. Highlights of the Case: Act: Kerala Value Added Tax Rules, 2005 (the 2005 Rules) Section: Rule 22 Case Story: Ms. Bagri, while filing her annual returns for the year 2014-15, accidentally uploaded the closing stock inventory as of May 28th, 2015, instead…